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Contact Name
Faris Faruqi
Contact Email
faris.faruqi@stei.ac.id
Phone
(021) 475 0321
Journal Mail Official
faris.faruqi@stei.ac.id
Editorial Address
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Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Akuntansi dan Manajemen
ISSN : 16938364     EISSN : 25278320     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to tie researchers to share high quality publication at national level through double-blind review process. The article published in JAM are expected to cover wide range topics in accounting and management and employs standard accounting and management analysis tools focusing on Indonesian economy. The topics might include accounting and management, and any others related to economic fields. It is expected that students and researchers are facilitated by JAM to play important role in understanding Indonesian economy especially in the filed of accounting and management,. It should be noted that currently JAM published in Bahasa Indonesia with title and abstract in English provided.Jl. Kayu Jati Raya No. 11A, Rawamangun 13320
Articles 7 Documents
Search results for , issue "Vol 16 No 1 (2019)" : 7 Documents clear
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah terhadap Return On Asset melalui Non Performing Financing sebagai Variabel Intervening (pada Bank Umum Syariah yang Terdaftar diotoritas Jasa Keuangan) Anisya Dwi Fazriani; Rimi Gusliana Mais
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.257 KB) | DOI: 10.36406/jam.v16i01.265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap Return on Assets melalui Non Performing Financing sebagai variable intervening pada Bank Umum Syariah yang terdaftar di OJK Periode 2013-2018. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar di OJK sebanyak 11 bank dengan periode 2013-2018. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data menggunakan Purposive Sampling dan dianalisis menggunakan Software Eviews versi 10. Berdasarkan hasil penelitian ditemukan bahwa Pembiayaan mudharabah, musyarakah dan murabahah berpengaruh negatif terhadap ROA. Pembiayaan mudharabah dan murabahah berpengaruh negatif terhadap NPF. Sementara pembiayaan musyarakah berpengaruh positif terhadap NPF. NPF tidak berpengaruh terhadap ROA. Pembiayaan mudharabah berpengaruh negatif terhadap ROA melalui NPF sebagai variabel intervening. Pembiayaan musyarakah dan murabahah berpengaruh positif terhadap ROA melalui NPF sebagai variabel intervening.
Faktor-Faktor yang Mempengaruhi Financial Distress dengan Pendekatan Altman Z-Score pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Fitri Marlistiara Sutra; Rimi Gusliana Mais
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.272 KB) | DOI: 10.36406/jam.v16i01.267

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, likuiditas, leverage, operating capacity dan sales growth terhadap financial distress pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017. Objek yang diteliti adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Populasi dalam penelitian ini sebanyak 41 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, Adapun sampel ditentukan sebanyak 32 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, pemilihan model, analisis regresi linier berganda, koefisien determinasi (r²) dan uji hipotesis. Hasil penelitian menyimpulkan bahwa profitabilitas berpengaruh negatif terhadap financial distress, Likuiditas berpengaruh negatif terhadap financial distress, Leverage tidak berpengaruh positif terhadap financial distress, Operating Capacity berpengaruh negatif terhadap financial distress dan Sales Growth tidak berpengaruh negatif terhadap financial distress.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi Krisnando Krisnando; Sri Handoko Sakti
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.247 KB) | DOI: 10.36406/jam.v16i01.268

Abstract

- This study aims to examine whether the influence of Good Corporate Governance is proxied by institutional ownership, an independent board of commissioners, and an audit committee as well as the size of the company that is moderated by financial performance on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015 -2017. This research uses descriptive quantitative research, which uses multiple linear regression-based methods with Eviews 10. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample was determined based on the purposive sampling method, with a total sample of 18 manufacturing companies, so that the total observation in this study was 54 observations. The data used in this research is secondary data. Data mining techniques using methods carried out through the official sites www.idx.co.id and www.idnfinancials.com. Hypothesis testing using t test. The results of the study prove that Good Corporate Governance is proxied by institutional ownership, an independent board of commissioners, and an audit committee, as well as company size. institutional ownership has a significantly negative effect on firm value. This reflects the higher proportion of institutional ownership, the higher the pressure from various corporate investors to raise profits. While the independent board of commissioners, audit committee, and company size do not significantly influence the value of the company. This reflects that more and more members of the board of independent commissioners will cause difficulties in coordination between members of the board of independent commissioners and the audit committee and may hamper supervision. The impact of this is that the market gives a negative reaction and results in a decrease in the value of the company. Financial Performance does not moderate the relationship between institutional ownership, independent board of commissioners, and audit committee, as well as the size of the company against the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period.
Analisis Faktor – Faktor yang mempengaruhi Profitabilitas Bank Umum di Indonesia Soetjiati Soetjiati; Rimi Gusliana Mais
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (762.793 KB) | DOI: 10.36406/jam.v16i01.270

Abstract

: This thesis aims to provide an overview of the effects of Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (BOPO), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) ) partially or simultaneously on the performance of state-owned banks in Indonesia as measured by the ratio of Return on Assets (ROA). This Research uses a correlational type of study with a quantitave approach. The statistical tests used are descriptive statistics, Determination of estimation models, and hypothesis testing with the help of Eviews 9.0 software. The population in this study were 4 state-owned banks. Research Samples are all state-owned banks in Indonesia in the 2014-2018 period in the form of quarterly data. The Fixed Effect Model Results are The Capital Adequacy Ratio has a negative effect on the performance of state-owned banks in Indonesia, which was proxied by Return on Assets (ROA), so H1 was rejected. Operating Expenses Operating income has a negative effect on the performance of state-owned banks in Indonesia, which is proxied by Return on Assets (ROA), so that H2 is received. Non Performing Loans have no effect on the performance of state-owned banks in Indonesia which are proxied by Return on Assets (ROA), so H3 is rejected. Net Interest Margin has a positive effect on the performance of state-owned banks in Indonesia, which is proxied by Return on Assets (ROA), so that H4 is accepted. Loan to Deposits Ratio has a positive effect on the performance of state-owned banks in Indonesia, which is proxied by Return on Assets (ROA), so that H5 is accepted. The results of the F Capital Adequacy Ratio (CAR) Test, Operational Income Operating Expenses (BOPO), Non Performing Loans (NPL), Net Intererst Margin (NIM) and Loan Deposit (LDR) simultaneously affect the performance of BUMN banks in Indonesia as measured by the ratio Return on Assets (ROA), so H6 is accepted
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Harga terhadap Kepuasan dan Loyalitas Konsumen Joko Bagio Santoso
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.653 KB) | DOI: 10.36406/jam.v16i01.271

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk, kualitas pelayanan dan harga terhadap kepuasan dan loyalitas konsumen di Geprek Bensu Rawamangun. Strategi yang dilakukan ini adalah strategi asosiatif. Metode yang digunakan dalam penelitian ini adalah purposive accidental sampling dengan menggunakan metoda analisis jalur (path analysis). Populasi dalam penelitian ini adalah konsumen Geprek Bensu Rawamangun. Sampel dalam penelitian ini adalah 90 responden. Metode pengumpulan data menggunakan kuesioner. Hasil penelitian menyimpulkan bahwa (1) tidak terdapat pengaruh kualitas produk terhadap kepuasan konsumen, yaitu sebesar 0,292 (2) kualitas pelayanan berpengaruh terhadap kepuasan konsumen, yaitu sebesar 0,009 (3) harga berpengaruh terhadap kepuasan konsumen, yaitu sebesar 0,000 (4) kualitas produk tidak berpengaruh terhadap loyalitas konsumen, yaitu sebesar 0,080 (5) kualitas pelayanan berpengaruh terhadap loyalitas konsumen, yaitu sebesar 0,003 (6) harga berpengaruh terhadap loyalitas konsumen, yaitu sebesar 0,015 (7) kepuasan konsumen berpengaruh terhadap loyalitas konsumen, yaitu sebesar 0,000 (8) kualitas produk tidak berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen (9) kualitas pelayanan berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen (10) harga berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen.
Studi Tentang Program “Oke Oc” dan Pengaruhnya terhadap Iklim Usaha Kecil Menengah di Jakarta Tahun 2018-2019 Supriyatin Supriyatin
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.463 KB) | DOI: 10.36406/jam.v16i01.276

Abstract

Usaha mikro, kecil, dan menengah (UMKM) berperan penting dalam pembangunan nasional. Berdasarkan data Kementerian Koperasi dan UMKM tahun 2011, lebih dari 55,2 juta unit UMKM mampu menyerap sekitar 101,7 juta orang. Angka tersebut meningkat menjadi sekitar 57,8 juta unit UMKM dengan jumlah tenaga kerja mencapai 114 juta orang. Dari sisi perkembangan pangsa usaha, jika pada 2016 mencapai 61.651/177 (99,9%), dan pada 2017 mencapai 62.922.617 (99,9%), atau totalnya sepanjang 2016-2017 mencapai 1.271.440 (2,06). Kontribusi positif UMKM terhadap pembangunan tersebut juga terjadi di Jakarta. dari Sensus Ekonomi (SE) 2016 menunjukkan, jumlah usaha ini mencapai lebih dari satu juta usaha atau 98,78 persen dari total usaha menengah besar (UMB) dan usaha menengah kecil (UMK) di DKI Jakarta. Selain itu, lebih dari 2,5 juta orang atau sekitar 35,07 persen dari total tenaga kerja terserap ke sektor ini. Secara khusus Pemprov DKI Jakarta, meluncurkan program OKE OCE yang digagas Wakil Gubernur DKI Jakarta Sandiaga Salahuddin Uno. OKE OCE berkontribusi dalam mendorong penciptaan wirausaha baru, pengembangan iklim berusaha, penciptaan lapangan kerja dan sebagainya. Dari target 200.000 wirausahawan dalam lima tahun atau sebanyak 40.000 enterpreneur baru setiap tahunnya, sudah mulai menunjukkan indikator keberhasilan. Tidak mengherankan manakala program OKE OCE ini juga disambut positif oleh berbagai kalangan masyarakat, khususnya pelaku usaha UMKM. Dalam perjalanan dan perkembangannya, kelangsungan dan kelanjutan program OKE OCE mulai banyak mengalami masalah dan kendala. Bahkan dikuatirkan akan mengalami kemunduran dan kemacetan.
Pengaruh Celebrity Endorsement terhadap Purchase Intention melalui Brand Image sebagai Variabel Intervening Megayani Megayani; Ellen Marlina
Jurnal Manajemen Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.477 KB) | DOI: 10.36406/jam.v16i01.277

Abstract

The research purpose is to analyzed impact celebrity endorsement to purchase intention throught brand image as intervening variable on Geprek Ayam Bensu in East Jakarta. The strategy research used explanatory research and association research. The population is customers Geprek Ayam Bensu in East Jakarta and using sample as much 117 respondent. Method used quantitative research. The analyzing technique use structural equation modeling analysis. The result research is: (1) celebrity endorsement not have impact significant to purchase intention. (2) brand image have impact significant to purchase intention. (3) celebrity endorsement have impact significant to brand image.

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